The Crosswalk Table

1
The Crosswalk Table AND Encumbrance Accounting
Process
2
The Crosswalk Table
Primarily used to apply new (FY09) Department /
Division / Fund / Cost Center codes to those
documents in the STARS Document File that will be
moved to the new Fiscal Year
3
For Example

• Hypothetically, the Crosswalk Table would be
  used to change Dept./Div. 343.44 Fund 11 CC 101
  in FY 08 to Dept./Div. 339.01 Fund 11 CC 101 in
  FY 09.

4
Funding Fiscal Year
5
The Crosswalk Table
Will ONLY affect Document File items that are
moved to FY 09
Will NOT impact any other component of STARS
6

• State Agencies and the Division of Budget inform
  the Division of Accounts of all changes in
  Fund/Allotment Code/Cost Centers by June 16.

7

• E-mail an Excel file to Lisa Wells via GroupWise
  or to Lisa.Wells_at_state.tn.us

FY 2008
FY 2009
COST CENTER
COST CENTER
DEPT
DIV
FUND
DEPT
DIV
FUND
317
01
11
24102
317
01
11
20022
317
06
11
51656
317
06
11
50999
317
06
11
52003
317
06
11
50999
317
06
11
53716
317
08
11
65127
317
06
11
54605
317
08
11
50122
317
06
11
55924
318
65
11
72BB4
317
06
11
56000
318
66
11
A142
8

• Division of Accounts prepares the Crosswalk
  table and sends Excel file to Agencies via
  e-mail for verification on June 23.

3. Agencies confirm or correct the
Crosswalk Table and return Excel file to the
Division of Accounts via e- mail by June 27.
9
4. Accounts applies Crosswalk information to the
Document Analysis Report (AG05B270) sends to
agencies July 22 via hard copy. Follow
instructions in letter from Mike Corricelli.
10
5. Agencies verify or add correct crosswalk
information in the Code Revisions area and
return by July 28 to Accounts.
11
6. The Division of Accounts uses the completed
Document Analysis Report to finalize the
Crosswalk Table. The table is used to move
affected documents to the new Allotment
Code/Fund/Cost Center.
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• Notes
• To process a payment in FY09 against a liquidated
  contract or purchase order that is associated
  with an Allotment Code or Cost Center that was
  affected by the Crosswalk Table, include a note
  with the batch slip, completely describing the
  situation.

13

• Accrued Liabilities and Accounts Receivable
  should be established with the old Allotment
  Codes / Cost Centers.

• Accrued Liability and Accounts Receivable
  reversals should be recorded with the new
  Allotment Codes / Cost Centers.

14

• Payments against Accrued Liabilities and
  collections of Accounts Receivable should be
  recorded using the new Allotment Codes/Cost
  Centers.

15
The Encumbrance Accounting Process
16
Encumbrance and Requisition General Ledger
Numbers GL 0450 Contract Encumbrances
GL 0451 Contract Requisitions
GL 0452 Requisitions (TOPS)
GL 0453 Encumbrances (primarily TOPS Purchase
Orders)
17
Contracts GL 0450 Contract Encumbrances
GL 0451 Contract Requisitions
The 6/30/08 balances of contracts with End Dates
later than June 30, 2008 will be moved to FY 09.
18
Contract End Date
19
GL 0452 Requisitions (TOPS) All are purged.
20

• Purchase Orders for all funds with open
  encumbrance balances as of June 30, 2008 will
  either lapse, or be moved to FY 09.

• The open balances will be determined following
  the processing of the final June effective dated
  disbursement Voucher Registers.

21
GL 0453 Encumbrances (TOPS Purchase Orders)
No Later Than June 9 E-Mail to Lisa
Wells GroupWise Wells, Lisa Internet
Lisa.Wells_at_state.tn.us

• Provide
• Contact name
• Contact E-mail address
• Allotment Code

22

• On June 16, the Division of Accounts will
  distribute (electronically via e-mail) a listing
  of purchase orders established before April 1.
  Follow instructions in letter from Mike
  Corricelli.

23
Agencies must identify all purchase orders that
are to be moved to FY 09 (not to be
liquidated). Mark X in the designated column
24
Purchase Orders that are NOT marked to be moved
to FY 09 will be liquidated in mid-July. Purchase
Orders will be liquidated in STARS only, they
will not be cancelled with the vendor.
25
The report is due back to the Division of
Accounts by June 25. Return the file in the same
format and layout as received.
26
After liquidating the pre-April 1 purchase
orders, Division of Accounts will distribute the
Document Analysis Report (AG05B270) on July 22.
Follow instructions in letter from Mike
Corricelli.
27
Agencies must identify all purchase orders that
are to be moved to FY 09 (not to be liquidated)
on the Document Analysis Report (AG05B270).
28
For GL 0453 documents ONLY
Do the following
29
Write Move next to any purchase orders to be
moved to FY 09
Move
Move
30
Please Note

• Purchase orders that are not marked to be moved
  to FY 09 will be cancelled.

31
Considerations

• Cancelled encumbrances are only liquidated in
  STARS the PO with the vendor is NOT cancelled.

• All FY 08 Cook-Chill encumbrances should be
  liquidated. Follow procedures in the accounting
  manual to establish FY 09 Purchase Orders.

32
Return the Document Analysis Report to the
Division of Accounts by July 28.
After processing by the Division of Accounts, the
following occurs on August 4 . . .
33
Encumbrances ALL encumbrances (GL 0453)
marked to be moved are liquidated and
re-established as FFY 09 encumbrances.
Payments against encumbrances are made using FFY
09 funds beginning August 5.
34
The contract conversion takes place on
August 6.
Payments against contract encumbrances (GL 0450)
and contract requisitions (GL 0451) are made
using FFY 09 beginning August 7.
35
Notes

• Paying against a liquidated Purchase Order
  encumbrance (GL 0453)
• Use TC 100 and FFY 09.
• Policy 6 does NOT apply.

36
Notes

• Paying against a liquidated contract (GL 0450 and
  GL 0451)
• Policy 6 applies.

37

• Document Analysis Report (AG05B270) Recap
• Identify Crosswalk information for any
  document (any GL code)
• Identify Purchase Orders (GL 0453) to be moved to
  FY 09

38
Contact Lisa Wells [phone] E-Mail Group
Wise Wells, Lisa Internet Lisa.Wells_at_state.tn.us